TDS · TDS ON COMMON PAYMENTS
TDS on Rent: Office, Shop and Home Payments Explained
Choose the correct rent TDS route, check the monthly limit and avoid common landlord and tenant mistakes.
By Vyapar Setu Online | TDS on common payments · 27 October 2026
TDS learning series · TDS on common payments · Article 9 of 25
A tenant paying ₹70,000 a month may deduct at 2% or 10%. The difference depends on who the tenant is and which rent provision applies—not simply whether the property is a home or an office.
Current-year guide: Reviewed 27 October 2026 for Tax Year 2026–27 under the Income-tax Act, 2025 and Income-tax Rules, 2026. Familiar old section and form names are identified for comparison. Earlier-period obligations retain their applicable rules; read the dates and exceptions in this guide.
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For learning and preparation. Verify the rules and official guidance for your period and circumstances before making a filing or tax decision.
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